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    <title>2015 (5) TMI 834 - GUJARAT HIGH COURT</title>
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    <description>The High Court held that the Commissioner of Customs (Appeals) erred in reversing previous orders without new substantial evidence, deeming it an abuse of power and lacking judicial propriety. The Court found the decision to be passed without jurisdiction and allowed the writ petition, quashing the impugned order dated 25.3.2015. The Commissioner should have remanded the matter for further consideration if new facts emerged, rather than deciding without substantial examination. Each party was directed to bear their own costs in the case.</description>
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    <pubDate>Mon, 20 Apr 2015 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=259960</link>
      <description>The High Court held that the Commissioner of Customs (Appeals) erred in reversing previous orders without new substantial evidence, deeming it an abuse of power and lacking judicial propriety. The Court found the decision to be passed without jurisdiction and allowed the writ petition, quashing the impugned order dated 25.3.2015. The Commissioner should have remanded the matter for further consideration if new facts emerged, rather than deciding without substantial examination. Each party was directed to bear their own costs in the case.</description>
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